Promoters of Special Events

Special events are an essential part of local communities and economies. The License Compliance Program is dedicated to ensuring that promoters of special events are able to clearly understand the laws associated with their important role.

A promoter is a person or entity that organizes, arranges, promotes or sponsors an event; assumes responsibilities of the event encompassing all contractual agreements including but not limited to:

Liability

Parking fees

Table rentals

Leasing of space

Rental of booths

Rental of equipment

Obtaining vendors and participants

According to Arizona Revised Statute (A.R.S.) § 42-1105 G., “the operator of a swap meet, flea market, fair, carnival, festival, circus or other transient selling event is required to maintain a current list of vendors conducting business on the premises as sellers. The list shall include each vendor’s name, business' name and business' address. The department may require an operator, on written notice, to submit a copy of the list to the department at any time. In addition, the operator should inform the department of the sales that are conducted through a central cash register”.

Any individual or entity that engages in the sales of tangible personal property have a responsibility to collect and remit TPT under the retail business classification. Promoters of special events may obtain a TPT license in order to assume the burden of collecting and remitting tax on behalf of participating vendors as long as a central cash register system is deployed. Participating vendors conducting sales independently of the central cash register system will be required to be licensed and to collect and remit tax independently.

There are activities besides the transaction of retail sales that may subjugate an event promoter to TPT. For example, if the promoter imposes an entry or admission fee for activities such as games or rides, sells food or beverages intended to be consumed on the premises, charges rent to vendors for spaces within the event venue, or rents tables, chairs or other tangible personal property in addition to other fees, the promoter will be subject to TPT under the amusement, restaurant/bar, commercial lease or tangible personal property rental business classifications.

To learn more about each business classification, you can refer to the publications below.